Sales tax on Capital expenditure & SRO regarding tax deuction by proprietor

[Izhar Ul Haq]

I have two question

1) Can we take sales tax as input on capital expenditure, if not what is the reason.
2) Previously only pvt limited and limited firm can deduct WHT tax, now I have heard, the sold proprietor can also deduct the tax, is there anyone who can please tell me what SRO, Circular or Finance act has changed this scenario.

Thanks in advance